{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2376","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2376","heading":"False return - Failure to return - Prosecution - Penalty","body":"A. Any person, natural or corporate, or any officer or agent of\n\nany corporation who, with the intent to defraud the state or evade\n\nthe payment of any income tax, shall fail to file a state income tax\n\nreturn when such person is required to do so by the statutes of\n\nOklahoma, and within the time in which such returns are required to\n\nbe filed, or within a time extension if obtained from the Tax\n\nCommission shall be guilty, upon conviction, of a felony and shall\n\nbe punished as provided for in Section 240.1 of this title.\n\nB. Any person, natural or corporate, or any officer or agent of\n\nany corporation who, with the intent to defraud the state, or evade\n\nthe payment of any income tax, files a state income tax return which\n\nis false in any material items or particular, shall be guilty, upon\n\nconviction, of a Class D1 felony offense and shall be punished as\n\nprovided for in subsection A of Section 241 of this title.\n\nC. Nothing in this section shall be construed to prevent the\n\nstate or any agency thereof from collecting any fees or penalties as\n\nprovided by law. Any corporate violator may be so fined.\n\nD. Offenses defined in this section shall be reported to the\n\nappropriate district attorney of this state by the Oklahoma Tax\n\nCommission as soon as said offenses are discovered by the Commission\n\nor its agents or employees. Any other provision of law to the\n\ncontrary notwithstanding, the Commission shall make available to the\n\nappropriate district attorney, or to the authorized agent of said\n\ndistrict attorney, its records and files pertinent to such\n\nprosecutions, and such records and files shall be fully admissible\n\nfor the purpose of such prosecutions.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d36efcc0437795b8edcd42531b63b46a210787c29c588e9265e12164d20a3ef2","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2375","next":"us-ok/okla.-stat.-tit.-68-68-2377"},"notice":"GroundRules: Original legal text. Not legal advice."}